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GrantEnglandScotlandWales

Council Tax Discount for Severe Mental Impairment

Local councils (England, Scotland, Wales)

At a glance

Who it's for
Individuals and households, including disabled people and carers in England, Scotland, Wales. Full eligibility rules are below.
What you get
25%, 50% or 100% off the Council Tax bill, depending on who else lives in the home
How to claim
See the how-to-apply section below.
Where
England, Scotland, Wales
Deadline
No fixed deadline

Description

A Council Tax discount, up to a full exemption, for people certified by a doctor as severely mentally impaired. Dementia is a common example. Someone who qualifies is 'disregarded' when the council counts the adults in a home. If they live alone, or only with other qualifying people or full-time students, the bill can be cut to nothing. If they live with one other adult, that person gets the 25% single-person discount. It's frequently missed, especially by families caring for someone with dementia.

Amount

25%, 50% or 100% off the Council Tax bill, depending on who else lives in the home

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available in: England, Scotland, Wales.
  • Open to individuals — not restricted to businesses.
Notes
Verified Oct 2026 against gov.uk's 'Council Tax: discounts for disabled people' page. It gives a 100% discount if the qualifying person lives alone or all other adults also qualify or are full-time students; 50% if everyone else in the household is disregarded; and 25% if you live with someone who qualifies and there are no other adults, or all the others are disregarded. mygov.scot confirms Scotland runs the same mechanism, which it calls 'significant cognitive difficulties' or 'severe mental impairment', applied for through the council with a doctor-signed form; it doesn't list the qualifying benefits. Not means-tested. Separate from the Council Tax Disabled Band Reduction Scheme (for adapted homes) and Council Tax Reduction (low income), both listed as separate entries, and can be claimed alongside them. Northern Ireland uses domestic rates instead of Council Tax and has no direct equivalent.
Requirement
A certificate from a medical professional, such as a GP, confirming the person is severely mentally impaired, plus entitlement to one of a set of qualifying benefits. gov.uk doesn't list the qualifying benefits and tells you to check with your local council.

Want help with this application?

This one is usually simple enough to do yourself using the free official link below — but if you'd rather have help, we're building relationships with vetted professionals and can let you know if that becomes available.

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You can also do this yourself for free via the official source

How to apply

Apply to your local council (gov.uk's 'check if you qualify' link routes England and Wales residents; Scottish residents apply to their council directly) with a form signed by the person's GP or specialist, plus evidence of a qualifying benefit. If the person met the criteria before you applied, ask the council whether it can backdate the discount.

View official source

Last verified: 25 October 2026. See the footer disclaimer — this is general information, not financial or tax advice.